EIN: 350892672
UEI: WLHJMU7MTNF1
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 28, 2023. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by March 28, 2024 (879 days ago).
What is a management decision? →Lost revenues attributable to COVID-19 were not properly calculated and reported for Provider Relief Fund Portal reporting Periods 3 and 4. Questioned Costs: None Context: The Hospital reported lost revenues using the budget vs. actual method. Net patient service revenue used in the calculation did not include bad debt expense and did not include certain adjustments to patient service revenue recorded during the year-end reporting process. Also, the budgetary periods used in calculations for 2021 and 2022 were not calculated based on budgets approved prior to March 27, 2020. This presentation did not conform with guidance published by the Health Resources and Services Administration (HRSA). Errors were identified by testing the entirety of the lost revenue calculations and reconciling back to underlying financial information. Effect: The Hospital did not properly calculate and report lost revenues. Cause: Internal controls surrounding the review and submission of required reports were not adequately applied to ensure accuracy of required elements. Repeat Findings: No Recommendation: We recommend the Hospital prepare internal documentation supporting lost revenue calculations in an approved manner based on HRSA published guidance. Views of Responsible Officials and Planned Corrective Action: We concur. Management continues to evaluate the current controls related to reporting to ensure amounts are appropriately stated. Under a revised calculation, we have adequate expenses and lost revenues to support funding reported for all periods of Provider Relief Fund reporting
Show full finding ▾Hide full finding ▴2022-001 Federal Program Name: COVID ? 19 Provider Relief Fund (PRF) Federal Agency: U.S. Department of Health and Human Services Federal Assistance Listing Title and Number: COVID-19 Provider Relief Fund, 93.498 Criteria or Specific Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Reporting Condition: Lost revenues attributable to COVID-19 were not properly calculated and reported for Provider Relief Fund Portal reporting Periods 3 and 4. Questioned Costs: None Context: The Hospital reported lost revenues using the budget vs. actual method. Net patient service revenue used in the calculation did not include bad debt expense and did not include certain adjustments to patient service revenue recorded during the year-end reporting process. Also, the budgetary periods used in calculations for 2021 and 2022 were not calculated based on budgets approved prior to March 27, 2020. This presentation did not conform with guidance published by the Health Resources and Services Administration (HRSA). Errors were identified by testing the entirety of the lost revenue calculations and reconciling back to underlying financial information. Effect: The Hospital did not properly calculate and report lost revenues. Cause: Internal controls surrounding the review and submission of required reports were not adequately applied to ensure accuracy of required elements. Repeat Findings: No Recommendation: We recommend the Hospital prepare internal documentation supporting lost revenue calculations in an approved manner based on HRSA published guidance. Views of Responsible Officials and Planned Corrective Action: We concur. Management continues to evaluate the current controls related to reporting to ensure amounts are appropriately stated. Under a revised calculation, we have adequate expenses and lost revenues to support funding reported for all periods of Provider Relief Fund reporting
Finding Reported by Uniform Guidance ? The following steps have been taken or will be taken to address Finding 2022-001: ? Reid Hospital and Health Services, Inc. plans to monitor controls related to reporting to ensure amounts are appropriately stated. ? Reid Hospital and Health Services, Inc. has maintained documentation under a revised calculation which supports adequate expenses and lost revenues in excess of funding reported for all periods of Provider Relief Fund reporting.
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